Disclosure informationLong-term Contracts or Programs Note [Note Level]

The following resource provides information about the disclosure Long-term Contracts or Programs Note [Note Level] which has the name LongTermContractsOrProgramsDisclosure which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Long-term Contracts or Programs Note [Note Level]
Name:	LongTermContractsOrProgramsDisclosure
Parent Topic:	ContractorsConstruction
Documentation:	Entire footnote for long-term contracts or programs.
Commentary:
SEC Level:	NoteLevel
Information model:	[Level 1 Text Block]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	LongTermContractsOrProgramsDisclosure
US GAAP XBRL Taxonomy Text Block:	us-gaap:LongTermContractsOrProgramsDisclosureTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/Contractors \| Machine-readable \| Human-readable

References to Accounting Standards Codification (ASC) for Concepts in Disclosure

Item	Description	Reference
1	FASB: Topic:210 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SX 210.5-02.3(c))	http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
2	FASB: Topic:210 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SX 210.5-02.6(d))	http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
3	FASB: Topic:605 Subtopic:35 Section:50 Paragraph:6	http://asc.fasb.org/extlink&oid=68076031&loc=d3e58033-111643
4	FASB: Topic:912 Subtopic:275 Section:50 Paragraph:1	http://asc.fasb.org/extlink&oid=68065670&loc=d3e54651-109401
5	FASB: Topic:912 Subtopic:405 Section:50 Paragraph:2	http://asc.fasb.org/extlink&oid=68055288&loc=d3e56414-109416

Examples

The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:

Example of Disclosure: Machine-readable

Exemplars Available for Disclosure: Machine-Readable | Human-Readable

Entity Name and Text Block or Detailed Disclosure
AGENUS INC TextBlock \| Alexander & Baldwin, Inc. TextBlock \| Alon Refining Krotz Springs, Inc. TextBlock \| Alon USA Energy, Inc. TextBlock \| Alon USA Partners, LP TextBlock \| AMERICAN POWER GROUP Corp TextBlock \| American Railcar Industries, Inc. TextBlock \| AMERICAN STATES WATER CO TextBlock \| Andatee China Marine Fuel Services Corp TextBlock \| Apple Hospitality REIT, Inc. TextBlock \| Apple REIT Ten, Inc. TextBlock \| ARGAN INC TextBlock \| Armada Hoffler Properties, Inc. TextBlock \| ARTS WAY MANUFACTURING CO INC TextBlock \| AZZ INC TextBlock \| Bookedbyus Inc. TextBlock \| Boomerang Systems, Inc. TextBlock \| CES Synergies, Inc. TextBlock \| CHICAGO BRIDGE & IRON CO N V TextBlock \| CHINA RECYCLING ENERGY CORP TextBlock \| CPI AEROSTRUCTURES INC TextBlock \| CVD EQUIPMENT CORP TextBlock \| DAKTRONICS INC /SD/ TextBlock \| DIGITALGLOBE, INC. TextBlock \| DYCOM INDUSTRIES INC TextBlock \| Energy Services of America CORP TextBlock \| ENGLOBAL CORP TextBlock \| ENPRO INDUSTRIES, INC TextBlock \| ESPEY MFG & ELECTRONICS CORP TextBlock \| EVANS & SUTHERLAND COMPUTER CORP TextBlock \| EXTERRAN HOLDINGS INC. TextBlock \| FOSTER WHEELER AG TextBlock \| FREQUENCY ELECTRONICS INC TextBlock \| FUEL TECH, INC. TextBlock \| GENERAL DYNAMICS CORP TextBlock \| GENERAL DYNAMICS CORP TextBlock \| GLOBAL POWER EQUIPMENT GROUP INC. TextBlock \| GOLDFIELD CORP TextBlock \| Guardian 8 Holdings TextBlock \| Guardian 8 Holdings TextBlock \| GULF ISLAND FABRICATION INC TextBlock \| HOST HOTELS & RESORTS, INC. TextBlock \| INTERNATIONAL LOTTERY & TOTALIZATOR SYSTEMS INC TextBlock \| KBR, INC. TextBlock \| LIQUIDITY SERVICES INC TextBlock \| MATRIX SERVICE CO TextBlock \| MICROVISION INC TextBlock \| MYR GROUP INC. TextBlock \| National American University Holdings, Inc. TextBlock \| Noble Corp plc TextBlock \| OFG BANCORP TextBlock \| OFG BANCORP TextBlock \| Orion Marine Group Inc TextBlock \| ORMAT TECHNOLOGIES, INC. TextBlock \| PALATIN TECHNOLOGIES INC TextBlock \| Pernix Group, Inc. TextBlock \| PMFG, Inc. TextBlock \| Primoris Services Corp TextBlock \| SANDRIDGE ENERGY INC TextBlock \| Sarepta Therapeutics, Inc. TextBlock \| SBA COMMUNICATIONS CORP TextBlock \| SCICLONE PHARMACEUTICALS INC TextBlock \| SP Plus Corp TextBlock \| STERLING CONSTRUCTION CO INC TextBlock \| Strategic Environmental & Energy Resources, Inc. TextBlock \| STRATEGIC HOTELS & RESORTS, INC TextBlock \| Summit Materials, LLC TextBlock \| TAYLOR DEVICES INC TextBlock \| TECHPRECISION CORP TextBlock \| TESLA MOTORS INC TextBlock \| TGC INDUSTRIES INC TextBlock \| TUTOR PERINI Corp TextBlock \| UNITED BANCSHARES INC/OH TextBlock \| United States 12 Month Natural Gas Fund, LP TextBlock \| United States 12 Month Oil Fund, LP TextBlock \| United States Brent Oil Fund, LP TextBlock \| United States Diesel-Heating Oil Fund, LP TextBlock \| United States Gasoline Fund, LP TextBlock \| United States Natural Gas Fund, LP TextBlock \| United States Oil Fund, LP TextBlock \| United States Short Oil Fund, LP TextBlock \| UQM TECHNOLOGIES INC TextBlock \| URANIUM RESOURCES INC /DE/ TextBlock \| VERACYTE, INC. TextBlock \| VIDEO DISPLAY CORP TextBlock \| Weatherford International Ltd./Switzerland TextBlock \| WPCS INTERNATIONAL INC TextBlock \|

Entity Name and Text Block or Detailed Disclosure

Prototype

The following is a prototype of this example. The prototype shows the qualities of this disclosure:

Prototype of Disclosure (Representation structure): Machine Readable

Line	Label	Object Class (Data type)	Period Type	Balance	Report Element Name
1	Contractors [Abstract]	Abstract			us-gaap:ContractorsAbstract
2	Uncompleted Contracts	Concept (Text Block (HTML))	For Period		us-gaap:LongTermContractsOrProgramsDisclosureTextBlock

Business Rules

The following is a summary of the mechanical business rules for this disclosure. The mechanical business rules tie the facts of this disclosure together and also can be used to query for this disclosure:

Business Rules for Disclosure: Machine-Readable

From	Arcrole (predicate)	To
disclosures:LongTermContractsOrProgramsDisclosure	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:LongTermContractsOrProgramsDisclosure	rules-arcroles:disclosure-equivalentTextblock	us-gaap:LongTermContractsOrProgramsDisclosureTextBlock
disclosures:LongTermContractsOrProgramsDisclosure	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Level1TextBlock

Disclosure Checklist

The following is a list of the accounting related business rules for this disclosure. (Note that this is a work in progress)

Manual Disclosure Checklist Items

Item	Level	Disclosure Checklist Item Label	Commentary	Related

Taxonomy

The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:

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Last updated: 5/4/2016 4:10:31 PM